Regulations Governing the Management of Import/Export Clearance for Transportation means Article 23
A carrier shall advise the Customs immediately in case of business suspension, revocation, or cessation of agency authorization, and shall be still responsible for any balance of duties, fine, or other fees after deduction from guarantee deposit.
中文原文 運輸工具進出口通關管理辦法第23條
運輸業遇有停業、裁撤或代理權消滅之情事者，應即報明海關，如其有未清繳之稅款、罰鍰、或其他費用除以保證金抵充外，不足部分，仍應負責清繳。